Keadilan Pajak Pertambahan Nilai di Indonesia: (Studi pada Perdagangan Barang dan Jasa Di Kota Samarinda)

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora (JURRISH)
Vol. 5 No. 3 (2026): Juli: JURRISH: Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora

This study, entitled "Value Added Tax Fairness in Samarinda City," analyzes the fairness of the 11% VAT rate under Law No. 7 of 2021 using socio-legal methods. The results show that although the single 11% VAT rate meets the principles of legality and horizontal justice because it applies equally to all consumers, this policy is not entirely fair from a vertical justice perspective. The regressive nature of the consumption tax tends to place a greater burden on low-income households. Field findings reveal that MSMEs feel burdened because the rate does not take into account their economic capacity, coupled with a lack of understanding of the input and output tax credit mechanisms. Administrative complexity and minimal education from tax authorities contribute to low compliance rates. This study recommends the implementation of a more flexible tiered VAT rate, strengthening tax education, providing technical assistance, and simplifying reporting for MSMEs to improve compliance and create more equitable tax justice.